PREMIUM LOGISTICS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PREMIUM LOGISTICS
Largest movements
- Receivables within one year +€120,188
up €120,188 (+77.4%), from €155,363 to €275,551
of which Trade receivables: +€102,533
- Cash -€7,943
down €7,943 (-99.9%), from €7,952 to €9
mainly Receivables within one year (-€120,188) and Tax, wage and social debts (-€6,130)
- Deferred charges and accrued income -€5,831
down €5,831 (-71.3%), from €8,177 to €2,346
- Advances received +€77,159
up €77,159 (+351%), from €22,000 to €99,159
- Trade debts +€28,738
up €28,738 (+18.2%), from €157,667 to €186,406
- Profit (loss) carried forward +€8,801
up €8,801 (+57.6%), from -€15,268 to -€6,467
- Tax, wage and social debts -€6,130
down €6,130 (-57.2%), from €10,726 to €4,596
of which Remuneration and social security: -€3,491
- Staff costs -€46,183
down €46,183 (-76.8%), from €60,112 to €13,929
- Gross operating margin -€28,492
down €28,492 (-40.2%), from €70,867 to €42,375
- Taxes -€3,997
down €3,997 (-46.6%), from €8,578 to €4,580
- Other operating charges +€3,873
up €3,873 (+82.8%), from €4,675 to €8,548
- Financial income -€2,176
down €2,176 (-96.9%), from €2,246 to €69
of which Financial income: -€2,176
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €181,325 | €289,893 | +€108,568 | +59.9% |
| Fixed assets | 21/28 | €9,832 | €11,987 | +€2,155 | +21.9% |
| Tangible fixed assets | 22/27 | €4,793 | €4,448 | -€345 | -7.2% |
| Plant, machinery and equipment | 23 | €2,821 | €1,826 | -€995 | -35.3% |
| Furniture and vehicles | 24 | €1,971 | €2,622 | +€650 | +33.0% |
| Financial fixed assets | 28 | €5,039 | €7,539 | +€2,500 | +49.6% |
| Current assets | 29/58 | €171,493 | €277,906 | +€106,413 | +62.1% |
| Amounts receivable within one year | 40/41 | €155,363 | €275,551 | +€120,188 | +77.4% |
| Trade receivables | 40 | €119,699 | €222,232 | +€102,533 | +85.7% |
| Other amounts receivable | 41 | €35,665 | €53,319 | +€17,655 | +49.5% |
| Cash at bank and in hand | 54/58 | €7,952 | €9 | -€7,943 | -99.9% |
| Deferred charges and accrued income | 490/1 | €8,177 | €2,346 | -€5,831 | -71.3% |
| Total equity and liabilities | 10/49 | €181,325 | €289,893 | +€108,568 | +59.9% |
| Equity | 10/15 | -€9,068 | -€267 | +€8,801 | +97.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,268 | -€6,467 | +€8,801 | +57.6% |
| Amounts payable | 17/49 | €190,393 | €290,160 | +€99,767 | +52.4% |
| Amounts payable within one year | 42/48 | €190,393 | €290,160 | +€99,767 | +52.4% |
| Trade debts | 44 | €157,667 | €186,406 | +€28,738 | +18.2% |
| Suppliers | 440/4 | €157,667 | €186,406 | +€28,738 | +18.2% |
| Advances received on contracts in progress | 46 | €22,000 | €99,159 | +€77,159 | +351% |
| Taxes, remuneration and social security | 45 | €10,726 | €4,596 | -€6,130 | -57.2% |
| Taxes | 450/3 | €6,184 | €3,545 | -€2,639 | -42.7% |
| Remuneration and social security | 454/9 | €4,542 | €1,051 | -€3,491 | -76.9% |
| Remuneration, social security and pensions | 62 | €60,112 | €13,929 | -€46,183 | -76.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,883 | €3,382 | +€499 | +17.3% |
| Other operating charges | 640/8 | €4,675 | €8,548 | +€3,873 | +82.8% |
| Gross operating margin | 9900 | €70,867 | €42,375 | -€28,492 | -40.2% |
| Operating profit (loss) | 9901 | €3,196 | €16,515 | +€13,319 | +417% |
| Financial income | 75/76B | €2,246 | €69 | -€2,176 | -96.9% |
| Recurring financial income | 75 | €2,246 | €69 | -€2,176 | -96.9% |
| Non-recurring financial income | 76B | €2,246 | €69 | -€2,176 | -96.9% |
| Financial charges | 65/66B | €4,944 | €3,203 | -€1,741 | -35.2% |
| Recurring financial charges | 65 | €4,944 | €3,203 | -€1,741 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €498 | €13,381 | +€12,884 | +2,589% |
| Income taxes | 67/77 | €8,578 | €4,580 | -€3,997 | -46.6% |
| Profit (loss) for the period | 9904 | -€8,080 | €8,801 | +€16,881 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,080 | €8,801 | +€16,881 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.